This is only the third engine developed by Audi for Lamborghini Gallardo, and the first engine developed by the company after the they were acquired by Audi AG - part of the Volkswagen Group. As such, it shares components and technology from other members of the group, specifically Audi. Its block is built at the Audi Hungaria Motor Kft factory in Győr,[1] while final assembly is at Sant'Agata.[2] It is a 90° V10 which is unusual for this particular configuration of cylinders. It was chosen to keep the center of gravity of the engine low. For the same reason, a dry sump lubrication system was also used.

There is speculation that this engine will also be fitted to a planned Audi RSR sports car based on the Audi Rosemeyer concept.

There is also speculation that the engine block of the V10 is closely based on the 4.2 litre V8 Audi produces for their luxury cars, though the cylinder heads are unique to Lamborghini, using the four valves per cylinder layout favoured by the Italian firm rather than the five valve per cylinder variation used by the German members of Volkswagen Group - including Audi and Volkswagen.